Legal Opinion
Trust No. 5833, Security-First Nat. Bank of Los Angeles v. Welch
Court of Appeals for the Ninth Circuit
Decided December 7, 1931No. 6582PublishedCited by 9 opinions
1Opinion of the Court
WILBUR, Circuit Judge.
This is an appeal from a judgment in favor of the defendant. The facts are stated clearly and briefly by the District Judge in his memorandum opinion, and for that reason we quote therefrom as follows:
“This is an action to compel refund of $4,147.93, representing federal income taxes computed at- the prevailing corporate rate for the calendar year 1928. The amount sued for was paid under protest by plaintiff, Security First National Bank of Los Angeles, as trustee, to the defendant collector. The sole question for decision is whether the project or enterprise denominafc…
2Cases cited17 opinions
- Brewster v. GageSupreme Court of the United States · 1930
- Maryland Casualty Co. v. United StatesSupreme Court of the United States · 1920
- Burk-Waggoner Oil Assn. v. HopkinsSupreme Court of the United States · 1925
- National Lead Co. v. United StatesSupreme Court of the United States · 1920
- United States v. Cerecedo Hermanos Y CompañiaSupreme Court of the United States · 1908
12 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Bent v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1932
- Sloan v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1933
- Coleman-Gilbert Associates v. Commissioner of Int. Rev.Court of Appeals for the First Circuit · 1935
- Ittleson v. AndersonDistrict Court, S.D. New York · 1933
- Twin Bell Oil Syndicate v. HelveringCourt of Appeals for the Ninth Circuit · 1934
4 more not listed; retrieve them via the Exa API.